2018 (12) TMI 1862

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.... 15/63-M, SPFL House, Civil Lines, Kanpur (hereinafter called the applicant) is a registered assessee registered under GST having GSTIN No. 09AABCS2452C1ZP. 2.  The applicant is engaged primarily in the business of providing services of stock broking i.e. purchasing and selling of shares on behalf of the clients on exchange platform by virtue of being a recognized BSE/NSE appointed Stock B....

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....plicant's interpretation of law and/or facts, as the case may be, in respect of the aforesaid question(s) (i.e. Applicant's view point and submissions on issues on which the advance ruling is sought) were also submitted by the applicant along with Form ARA-01. 5.  The Application for advance ruling was forwarded to the Jurisdictional GST officers to offer their comments/ views/veri....

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....s under GST) upon payment made by them beyond the time stipulated by the stock exchange and SEBI and for which payment is deducted by the stock exchange from the applicant's account. 8.  We also observe that delayed payment charges squarely get covered under GST for the purpose of taxation. The applicant is regularly providing services of 'trading of securities on behalf of custome....

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....ed separately by the supplier; (b) Any amount that the supplier is liable to pay  ......goods or services or both; (c)  Incidental expenses, including commission ......... Supply of services; (d)  Interest or late fee or penalty for delayed payment of any consideration for any supply and (e) Subsidies directly linked .......  by the Central G....